The adjusted trial balance of Pharoah Fashion Retailers Inc. appears below. PHAROAH FASHION RETAILERS INC. Adjusted Trial Balance December 31, 2025 Debit Credit Cash Accounts Receivable Inventory Prepaid Insurance Equipment $73,400 5,200 79,800 1,500 119,000 Accumulated Depreciation-Equipment $13,700 Notes Payable 10,600 Accounts Payable Salaries and Wages Payable 11,800 5,000 Property Taxes Payable Common Stock 1.000 10,000 Retained Earnings Dividends 72,000 45,900 Sales Revenue 503,700 COGS 255.600 Depreciation Expense 4.500 Salaries and Wages Expense (selling 25,500/general 9,700) 35,200 Insurance Expense 900 Advertising Expense 1.100 Telephone and Internet Expense 2,000 Property Tax Expense 3,700 $627,800 $627,800 Using the information from the adjusted trial balance prepare the closing entries for the year ending December 31, 2025. is required, select "No Entry" for the account titles and enter O for the amounts Credit account tities are automatically indented whe amount is entered. Do not indent manually List all debit entries before credit entries) Using the information from the adjusted trial balance prepare the closing entries for the year ending December 31, 2025. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Account Titles and Explanation (To close revenue to Income Summary) (To close expenses to Income Summary) (To close Income Summary to Retained Earnings) (To dose Dividends to Retained Earnings) Debit Credit